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Section 41

Subsection 7(1) of the principal Act is amended—

of Finance Act 2020

ActIn forceProvision 45 of 70
Section 41

(a)

by inserting after paragraph (a) the following paragraph:

“(aa) means of an impressed stamp;”;

(b)

in paragraph (b), by deleting the word “or”;

(c)

by substituting for the full stop at the end of paragraph (c) the words “; or”; and

(d)

by inserting after paragraph (c) the following paragraph:

“(d) means of digital stamping.”.